COVID Emergency Sick Leave Wages

From what I understand, the Emergency Sick Leave isn't paid as regular pay.  Is is accurate that 401K plans should not consider this as income and defer or calculate employer contributions?   Ie.  reduced from gross wages when submitting income for the 2020 plan year?

Payments to employees for paid sick leave due to the COVID-19 pandemic should be included when determining compensation under a plan, unless that plan’s provisions specifically exclude this compensation from the definition, e.g., specifically excluding compensation related to sick leave and/or family and medical leave.